KSeF for the smallest businesses from 2027, Ministry of Finance wants to postpone penalties until 2028
In less than three months, the transition period for e-invoicing will end. The government is working on postponing penalties, but not the obligation itself, so micro-businesses and freelancers should get ready now.
From January 1, 2027, the smallest entrepreneurs will also be required to issue invoices in the National e-Invoice System (KSeF, the government platform for issuing and receiving structured invoices). On that day, the transition period will end for companies whose sales documented by invoices do not exceed PLN 10,000 gross per month. The obligation will also cover freelancers, lump-sum taxpayers, and VAT-exempt taxpayers if they issue invoices to another business.
The obligation was introduced in stages. From February 1, 2026, it covered taxpayers whose sales in 2024 exceeded PLN 200 million. From the same day, all companies receive invoices through KSeF. From April 1, 2026, the remaining entrepreneurs, including sole proprietorships, issue invoices in the system, except for those who fall within the monthly PLN 10,000 limit.
According to the current VAT Act, penalties for bypassing KSeF are to apply from January 1, 2027. For an invoice issued outside the system without authorization, the penalty may be up to 100 percent of the VAT amount shown on the invoice, and for an invoice without VAT, up to 18.7 percent of the gross amount. The penalty is imposed by decision of the head of the tax office, and the regulations do not specify a minimum amount.
As reported by, among others, “Rzeczpospolita” and RMF24, the Ministry of Finance announced on September 16, 2026, an amendment (draft UD477) that is intended to move the imposition of penalties to January 1, 2028. The government wants to adopt the draft in the fourth quarter of 2026. For now, this is not enacted law. The obligation itself to use KSeF does not change. In 2027, the National Revenue Administration is to send reminders instead of penalties and, if there is no response, carry out verification activities and VAT settlement audits.
For micro-businesses and freelancers, this means a few steps before January 1, 2027:
- check whether the invoicing software supports KSeF and what method it uses to connect to the system,
- generate a free KSeF certificate in the Certificates and Authorizations Module or in the Taxpayer Application, because tokens (the current method for software to log in to KSeF) are to be phased out at the end of the transition period,
- test sending an invoice in the test environment,
- grant authorizations to the accounting office or the person who issues invoices.
A company whose monthly sales exceed PLN 10,000 is already subject to the obligation from April 1, 2026.